B.A.K. Civil Engineering Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03004472 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

B.A.K. CIVIL ENGINEERING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D M Keegan

REGISTERED OFFICE:

Riverside House

River Lane

Saltney

Chester

CH4 8RQ

REGISTERED NUMBER:

03004472 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Barclays Bank PLC

Flint Business Centre

202700

Flint

Flintshire

CH6 5AJ

FIXED ASSETS

Tangible assets

4

365,651

380,512

CURRENT ASSETS

Stocks

5,000

49,680

Debtors

5

671,444

678,684

Cash at bank and in hand

895,123

1,580,573

1,571,567

2,308,937

CREDITORS

Amounts falling due within one year

6

986,785

1,490,801

NET CURRENT ASSETS

584,782

818,136

TOTAL ASSETS LESS CURRENT
LIABILITIES

950,433

1,198,648

PROVISIONS FOR LIABILITIES

7

6,298

9,205

NET ASSETS

944,135

1,189,443

CAPITAL AND RESERVES

Called up share capital

8

22,800

30,000

Retained earnings

9

921,335

1,159,443

SHAREHOLDERS' FUNDS

944,135

1,189,443

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th December 2025 and were signed by:

D M Keegan - Director

1.	STATUTORY INFORMATION

B.A.K. Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold property & land

-

2% on cost

Plant & equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment & fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Leasehold

Office

property

Plant &

Motor

equipment

& land

equipment

vehicles

& fittings

Totals

£

COST

At 1st April 2024

411,541

207,027

28,226

17,980

664,774

Disposals

-

(14,113

)

-

(14,113

)

At 31st March 2025

411,541

207,027

14,113

17,980

650,661

DEPRECIATION

At 1st April 2024

67,850

176,672

21,760

17,980

284,262

Charge for year

3,231

7,589

808

-

11,628

Eliminated on disposal

-

(10,880

)

-

(10,880

)

At 31st March 2025

71,081

184,261

11,688

17,980

285,010

NET BOOK VALUE

At 31st March 2025

340,460

22,766

2,425

-

365,651

At 31st March 2024

343,691

30,355

6,466

-

380,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

-

868

Other debtors

667,777

650,234

VAT debtor

2,943

23,409

Prepayments and accrued income

724

4,173

671,444

678,684

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

18,420

173,670

Corporation tax

13,604

193

Social security and other taxes

349

6,878

Other creditors

13,121

378,624

Directors' current accounts

3,720

3,907

Accrued expenses

937,571

927,529

986,785

1,490,801

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

Deferred tax

Accelerated capital allowances

6,298

9,205

Deferred

tax

£

Balance at 1st April 2024

9,205

Movement in the year due to:

changes in tax allowances

(2,907

)

Balance at 31st March 2025

6,298

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

22,800

Ordinary

£1

22,800

30,000

(31.3.24 -
30,000 )

9.

RESERVES

Retained

earnings

£

At 1st April 2024

1,159,443

Profit for the year

29,692

Dividends

(25,000

)

Purchase of own shares

(242,800

)

At 31st March 2025

921,335

10.	CAPITAL COMMITMENTS

31.3.25

31.3.24

£

Contracted but not provided for in the

financial statements

-

11.	RELATED PARTY DISCLOSURES

During the year B.A.K. Civil Engineering Limited hired plant from B.A.K. Plant Hire Limited in the sum of £75,666 (2024: £284,314).

The balance owed by B.A.K. Civil Engineering Limited to B.A.K. Plant Hire Limited at 31 March 2025 amounted to £8,640 (2024: £108,339). This amount is included in trade creditors.

B.A.K. Civil Engineering Limited has a loan account with B.A.K. Plant Hire Limited of £13,121 (2024: £378,293). This amount is shown in other creditors.

D M Keegan is a director of B.A.K. Plant Hire Limited and B.A.K. Civil Engineering Limited.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D M Keegan.